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Time Spent in Pursuing Rectification Application under Section 161 of the CGST Act Excludible While Computing Limitation for Filing Appeal under Section 107 - a2ztaxcorp.neta2ztaxcorp.net · Fri, 07 Aug 2026 14:00:59 GMTCustoms Settlement Limitation Excludes Period When Interim Board Could Not Function: Delhi High Court - LiveLawBizLiveLawBiz · Fri, 07 Aug 2026 10:44:06 GMT